Section 67-4917 – SINKING FUND.
67-4917. SINKING FUND. Whenever any indebtedness has been incurred by a district authorized to levy and collect ad valorem taxes, it shall be lawful for the board to levy taxes and collect revenue for the purpose of creating a reserve fund in such amount as the board may determine, which may be used to meet […]
Section 67-4917A – PURPOSES.
67-4917A. PURPOSES. The purposes of this act are to provide authority to auditorium or community center districts organized under chapter 49, title 67, Idaho Code, to levy and collect a "hotel/motel room sales tax" on the receipts derived by hotels and motels within the district from the furnishing of hotel and motel rooms, except no […]
Section 67-4917B – HOTEL/MOTEL ROOM SALES TAX.
67-4917B. HOTEL/MOTEL ROOM SALES TAX. The board shall have power and authority to levy a sales tax of not to exceed five percent (5%) of the receipts derived by hotels and motels within the district from the furnishing of hotel and motel rooms, except no tax shall be imposed where residence therein is maintained continuously […]
Section 67-4904 – PETITION — CONTENTS — AMENDMENTS.
67-4904. PETITION — CONTENTS — AMENDMENTS. The organization of a district shall be initiated by a petition filed in the office of the clerk of the court vested with jurisdiction, in a county in which the major part of the real property in the proposed district is situated. The petition shall be signed by not […]
Section 67-4917C – COLLECTION AND ADMINISTRATION OF HOTEL/MOTEL ROOM SALES TAX BY STATE TAX COMMISSION — DISTRIBUTION.
67-4917C. COLLECTION AND ADMINISTRATION OF HOTEL/MOTEL ROOM SALES TAX BY STATE TAX COMMISSION — DISTRIBUTION. (1) A district which has levied a sales tax pursuant to section 67-4917B, Idaho Code, may contract with the state tax commission for the collection and administration of the tax in like manner, and under the definitions and rules of […]
Section 67-4905 – BOND OF PETITIONERS.
67-4905. BOND OF PETITIONERS. At the time of filing the petition or at any time subsequent thereto, and prior to the time of hearing on said petition a bond shall be filed, with security approved by the court, sufficient to pay all expenses connected with the proceedings in case the organization of the district is […]
Section 67-4918 – INCLUSION OF PROPERTY PETITIONED — HEARING — ORDER.
67-4918. INCLUSION OF PROPERTY PETITIONED — HEARING — ORDER. The boundaries of any district organized under the provisions of this act may be changed in the manner herein prescribed, but the change of boundaries of the district shall not impair or affect its organization or its rights in or to property, or any of its […]
Section 67-4906 – NOTICE OF HEARING ON PETITION — JURISDICTION.
67-4906. NOTICE OF HEARING ON PETITION — JURISDICTION. Immediately after the filing of such petition, the court wherein such petition is filed or a judge thereof in vacation, shall by order fix a place and time, not less than twenty (20) days nor more than forty (40) days after the petition is filed, for hearing […]
Section 67-4919 – EXCLUSION OF PROPERTY PETITIONED — HEARING — ORDER.
67-4919. EXCLUSION OF PROPERTY PETITIONED — HEARING — ORDER. The owner or owners in fee of any real property constituting a portion of the district may file with the board a petition praying that such lands be excluded and taken from said district. Petitions shall describe the property which the petitioners desire to have excluded. […]
Section 67-4907 – HEARINGS ON PETITIONS — ELECTION FOR ORGANIZATION AND OFFICERS.
67-4907. HEARINGS ON PETITIONS — ELECTION FOR ORGANIZATION AND OFFICERS. On the day fixed for such hearing or at an adjournment thereof the court shall, if the petition proposes a property tax, ascertain from the tax rolls of the county or counties in which the district is located or into which it extends, the total […]